Finding Text
Internal controls should bein place that provide reasonable assurance that required reports are completed and submitted timely in order to maintain compliance with program requirements. The required SF-425 FFR reports for 2019-2021 in PMS are listed as not complete and delinquent. The requested deadline of March 24, 2022 was not met and was still outatanding as of December 2023, therefore, the Organization was out of compliance with this requirement. The Organization fails to maintain required compliance with the terms and conditions of the grant award. The Organization noted a miscommunication with the granting agency regarding excess funds at the end of the reporting period. As a result the reports submitted by the Organization did not align with the Grantor Agency. During our inquiry and review of current communications with the granting agency, the Organization provided this information. Procedures should be implented requiring program management to ensure the reporting totals submitted agree to the amounts provided by the Grantor Agency.